The XML-Based Web Languages and Accounting

The XML-Based Web Languages and Accounting

Ashutosh Deshmukh (Penn State University - Erie, USA)
DOI: 10.4018/978-1-59140-738-6.ch003
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Abstract

The Internet spins a vast web of information across the globe. Data and information flow freely — available to anyone for learning, understanding and analysis. Organizations can cooperate across departments, regions and countries. ERP II and ECM herald the era of intra- and inter-business collaboration. Sounds wonderful – what is the problem? The problem is as old as mainframe vs. PC and Windows vs. Macintosh. Data can move freely but are not standardized. Data streams have no universal meanings; consequently, data are not understood by all systems, analyzed easily, translated across different languages and human readable, among other things. Specialized hardware and software is needed for data decoding, and if the required tools are not available, then you are out of luck. This problem is not only confined to the Internet. A great deal of money (by one estimate, almost 20% of the U.S. gross national product) is spent on generating new information, and more than 90% of this information is in documents, not in databases. Businesses in the U.S. produce approximately 100 billion documents per year. This information is stored in various formats across a range of computer systems. These disparate storage formats cause severe problems in accessing, searching and distributing this information. Any solution (a combination of information technology products and services) that manages information across diverse software and hardware platforms must address a few key requirements. First, these solutions should be transparent to users. The technical details should not be handled by users. Second, users should be able to save data and information in the desired format; for example, databases, text files or proprietary formats. Third, a solution must intelligently retrieve data and information. This solution should be knowledgeable regarding meaning of the information itself. Finally, such solution should be capable of providing the desired output — print, screen, Web or CD/DVD format.

Complete Chapter List

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Dedication
Table of Contents
Preface
Ashutosh Deshmukh
Acknowledgments
Chapter 1
Ashutosh Deshmukh
The term digital refers to digits or numbers; however, in the computer science lexicon this term refers to the representation of information in 0s... Sample PDF
A Framework for Digital Accounting
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Chapter 2
Ashutosh Deshmukh
In the late 1950s and early 1960s, mega corporations of the day began to handle data that rivaled government requirements. This data could not be... Sample PDF
The Evolution of Accounting Software
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Chapter 3
Ashutosh Deshmukh
The Internet spins a vast web of information across the globe. Data and information flow freely — available to anyone for learning, understanding... Sample PDF
The XML-Based Web Languages and Accounting
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Chapter 4
Ashutosh Deshmukh
Before the dawn of the computer age, intra- and inter-business activities, especially purchasing and selling of products and services, were... Sample PDF
Electronic Data Interchange
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Chapter 5
The Revenue Cycle  (pages 131-189)
Ashutosh Deshmukh
The revenue cycle deals with the delivery of products or services to customers and consequent collection of cash from customers. The standard... Sample PDF
The Revenue Cycle
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Chapter 6
The Expenditure Cycle  (pages 190-229)
Ashutosh Deshmukh
The expenditure cycle consists of the ordering of goods and services from suppliers and consequent payments to the suppliers. The generic... Sample PDF
The Expenditure Cycle
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Chapter 7
The Conversation Cycle  (pages 230-259)
Ashutosh Deshmukh
The conversion cycle spans a range of activities — product design, production planning and control, and cost accounting. Product design is a... Sample PDF
The Conversation Cycle
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Chapter 8
The Gender Ledger Cycle  (pages 260-292)
Ashutosh Deshmukh
The general ledger cycle consists of posting of entries from special journals, subsidiary ledgers, and general journal to general ledger; as well as... Sample PDF
The Gender Ledger Cycle
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Chapter 9
Ashutosh Deshmukh
A dominant trend in information technology is the convergence of different software functionalities. Even after the dot-com bust or, perhaps because... Sample PDF
Financial Management, Strategic Management and Digital Accounting
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Chapter 10
Ashutosh Deshmukh
Internal controls have existed since the dawn of business activities. Internal controls are basically systems of checks and balances. The purpose is... Sample PDF
Controls, Security, and Audit in Online Digital Accounting
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About the Author